SALARY AND TAXES
Estonia salary calculator
Gross pay, take-home pay and employer cost. Calculate salaries for 2022–2027 with a tax breakdown.
Take-home pay · net
MONTHLYAfter taxes and contributions
Your salary breakdown
| Item | Amount, € | Share |
|---|---|---|
| Employer cost | — | — |
| Social tax33% | — | — |
| Employer unemployment insurance0.8% | — | — |
| Gross salary | — | — |
| Funded pension2 % | — | — |
| Employee unemployment insurance1.6% | — | — |
| Income tax22 % | — | — |
| Net salary | — | — |
Choose the year in which the salary is actually paid. All amounts are rounded to cents.
Tax rates and examples: 2026
For payments made in 2026. The general tax-free allowance no longer decreases as salary rises. The rates and examples below cover 2026; other years can be selected in the form.
Salary taxes in 2026
| Item | Rate or amount |
|---|---|
| Income tax | 22% |
| Social tax | 33% |
| Employee unemployment insurance | 1.6% |
| Employer unemployment insurance | 0.8% |
| Pillar II: elected rate | 2% / 4% / 6% |
| General monthly tax-free allowance | €700.00 |
| Monthly allowance at pensionable age | €776.00 |
| Minimum monthly social tax | €292.38 |
The minimum of €292.38 uses a base of €886.00. This is a separate figure from the minimum wage. The calculator applies it only when the corresponding option is enabled.
The 2027 minimum is provisional and comes from the draft budget.
Examples: how much will you take home?
Assumptions: 2026, employee below pensionable age, 2% Pillar II, both unemployment contributions enabled, monthly tax-free allowance €700.00. The minimum social tax option is disabled.
| Gross | Net | Employer cost |
|---|---|---|
| €1,000.00 | €905.92 | €1,338.00 |
| €2,000.00 | €1,657.84 | €2,676.00 |
| €3,000.00 | €2,409.76 | €4,014.00 |
From a gross salary of €2,000.00, deductions are €32.00 employee unemployment insurance, €40.00 Pillar II and €270.16 income tax. Take-home pay is €1,657.84; total employer cost is €2,676.00.
How the calculation works
Pillar II and employee unemployment insurance contributions are deducted from gross salary. Income tax is calculated on the remainder after the applicable tax-free allowance. The employer also pays social tax and employer unemployment insurance.
Hourly pay is multiplied by the number of working hours in the month. Annual mode assumes even income over 12 months and rounds taxes on annual totals. The sum of actual monthly payments may differ by a few cents.
In 2022–2025, the general allowance decreases for annual income between €14,400 and €25,200. From 2026 it no longer depends on income. A separate allowance for people of pensionable age applies from 2023; only the balance not used against a pension is applied to salary.
Salary calculation questions
What is the difference between gross and net pay?
Gross pay is salary before deductions. Net pay remains after employee contributions and income tax. To work backwards, select “Net” and enter the take-home amount you want.
When should I apply the tax-free allowance?
Use the allowance your employer applies to this payment under your application. Enter a smaller amount manually in additional settings if needed. At pensionable age, use only the balance not already applied to your pension.
Why is employer cost higher than gross pay?
Social tax and employer unemployment insurance are added to gross pay. The results table separates employee deductions from the employer’s additional contributions.
Which year should I select?
Choose the year the salary is actually paid. For December wages paid in January, use the year of the January payment. Provisional 2027 figures are marked separately.
Why might the result differ from my payslip?
Check the payment year, Pillar II rate, allowance and insurance settings. The calculator does not model sick pay, holiday pay, enforcement deductions or every individual relief. Annual mode assumes evenly distributed income.
About MuKalk and its data
MuKalk is an independent Estonian salary calculator. Each component is shown so that you can check the result. This website is not a service of the Estonian Tax and Customs Board.
Data checked on 02/10/2026. Version 1.4.0.
Official sources
- MTA: tax rates, allowances and pension contributions
- Ministry of Finance: draft 2027 budget
- Riigi Teataja: unemployment contributions 2027–2030
- Riigikogu: status of bill 1037 SE
Report an error
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